In order for construction projects to be completed within the specified time limit while at the same time be financially sustainable it requires thorough preparation and an extensive planning. Most essential is the groundwork and the design that determines the project's progress. There are many aspects to consider in order to avoid inconveniences such as delay, litigation, unexpected cost etcetera. If mistakes are made in an early stage it is very likely that the error will follow the process and become an expensive correction cost towards the later part of the project. In other words, it is expensive to rectify defects later on.

Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company.

Air tightness in new buildings has been discussed for several decades. But the knowledge in the subject is low. With tougher requirements from the Swedish government about energy consumption for a new building required competences how these shall be met. It's not only the thick mess of insulation that are important, it's also the air tightness. This report is about air leakage in Swedish houses.

I och med info?randet av International Accounting Standards Boards (IASB)redovisningsregler - International Financial Reporting Standards (IFRS) och International Accounting Standards (IAS), fo?r att fra?mja fo?r en harmonisering av redovisningen har medlemsstaterna i Europa bo?rjat na?rma sig en alltmer likriktad redovisning. I arbetet mot en mer global och ja?mfo?rande marknad har de olika medlemsstaterna tvingats a?ndra pa? kulturellt trygga och betingade ramverk. I det fo?ra?ndringsarbete som sker har det blivit no?dva?ndigt med laga?ndringar fo?r att se till att en snabb samt regelra?tt redovisning sker.

This report examines the relationship between usability and subjective judgmentsabout aesthetic and emotional aspects of users of a web production. Through thedevelopment of two prototypes that reflects different aspects of usability and subjectiveassessments examined the consequences of a differentiation of the concepts andUsability and Likeability. Thereafter, an evaluation of the two prototypes are madethrough user testing. Finally, the results of the evaluation is presented and are relatedto the concepts of usability and likeability. .

The recent history knows numerous examples of creditor?s inability to evaluate financial solvency of the client correctly. Creditors? risks do not only concern individual relations between the two parties but the economy in general. The standard loan-giving procedure considers evaluation based on a number of financial ratios.

This paper is about how the contemporary discourses on the slut in various ways discuss sluttyness, and what consequences these discussions may be for those who see themselves as sluts. The study is based on five electronic interviews, conducted via instant messaging, with five people who consider themselves to be dealing with sluthood and that, according to their own definitions, identify themselves as sluts. My conclusion is that sluttyness, when given the opportunity to be discussed and problematized, visualizes power and normative systems between sluts. This means that sluttyness is more complex than only influenced by patriarchal oppression and hierarchy of femininity, as I show through an intersectional conscious analysis.  .

Restrictions in nature conservations are increasing the influence of forest management. Nobel broadleaved forests are more influenced than other forests, because they are considered to be more valuable than other forest types in Skåne. There has been a lack of knowledge about the amount that is set-aside for nature conservation and what types of forest that is concerned. These are the main questions to be answered in this thesis. Moreover has the timber quality been compared between set-aside and non-set-aside areas since it affect the financial conditions for the forestry in nobel broadleved forests. The last asked question deals with the financial consequences of set-aside.

TitleSystems, Stability and Power. The Discourse of Information in Organizing Knowledge.AbstractThe aim of this Master's thesis is to inquire into the consequences of an unequal distribution of power between information discourses in the field of knowledge organisation. A deconstruction of Jennifer Rowley's and John Farrows introductory textbook Organizing Knowledge from 2000 is related to the major discourses of information in LIS. Questions posed in this study are: What meaning is ascribed to information in the material studied? Which information discourses are given a dominant position? Which are excluded? and: How does this affect the construction of the library and information science student's identity, in relation to practices of knowledge organisation? The theoretical framework is provided by Ernesto Laclau's and Chantal Mouffe's theory of discourse and combined with techniques for text analysis originating from the work of Norman Fairclough.The analysis reveals a strong domination of a cognitive discourse of information that underlines the importance of information systems for the organisation of knowledge.

The world has changed its understanding of environmental issues dramatically and more people are showing awareness of social and environmental problems. Various stakeholders have increasingly begun to show an interest in how companies are taking responsibility for their actions. This has led to an improved activity amongst organizations to make their production consequences positive. They work with Corporate and Social Responsibility (CSR). In order to communicate their responsibilities, many companies work with CSR and ethical guidelines.

LRF Konsult is a big consulting-firm with offices located all over Sweden. The corporation offers a wide range of services and a lot of the customers are small businesses active within the green sector. An analysis of the corporation made in 2006 showed that one of LRF Konsults weaknesses is that many customers are unaware of the wide range of services that LRF Konsult offers. The internal communication is believed to play a big role in marketing these services. Therefor, the objective of this thesis has been to investigate why the transfer of customers between accounting consultants and business advisors is not greater and how this can be improved.

The number of young people that graduate from upper secondary education has decreased while a growing number of young people are in an outside position in the sense that they neither work or study or have any other known occupation. In addition to this the labour market has gone trough changes, which has brought difficulties for some groups to establish themselves on to the labour market. One of the groups that have been affected by this is the young people. As an answer to the increasing number of young people in an outside position, a new law was introduced on the 1st of July 2005. The law is called (kommunala uppföljningsansvaret) and it stands for the municipality's responsibility to follow up on young people between the age of 16-19 years that is not enrolled in any upper secondary school and that does not have any other known occupation.The purpose of this essay has been to examine how the responsible administrations in Helsingborgs municipality view their responsibility to follow up young people between the ages of 16-19 years and the practical application of the law, and also if they can see any risks with not following up on young people in that age span.

Stroke is one of the most common disabiliting diseases. A greater knowledge of the personal experiences after a stroke could improve the rehabilitation and the relations during the rehabilitation. The purpose with this literature review was to describe how strokepatients and their relatives experienced the consequences, rehabilitation and discharge after a stroke. This study is based on nine scientific articles and the results points out that patients and their relatives experiences can be positively influenced by participation and information..

Bakgrund: Utformningen av finansiella rapporter och redovisning av löpandetransaktioner erbjuder företag att välja mellan att tillämpa ett antalolika redovisningstekniker.1 Det faktum att valmöjligheter existeraröppnar upp för bedömningar som kan gynna företaget.2 Ettredovisningstekniskt sätt att gestalta den ekonomiska verkligheten påett inkorrekt sätt i syfte att öka framtida resultat, är att belastaresultaträkningen med omotiverat stora nedskrivningskostnader.Termen big bath accounting karaktäriserar manipulation av resultatetgenom omotiverat stora nedskrivningar.3 Detta genomförs i regel förperioder då företaget inte skulle förmå att nå upp till uppsatta vinstmål.Syfte: Kartlägga hur investerare identifierar tecken på big bathnedskrivningar.Fastställa huruvida förmodade big bathnedskrivningarpåverkar investeringsbeslut. Beskriva big bath?seventuella påverkan, eller uteblivna påverkan, på investeringsbeslut.Metod: Studien har ett kvalitativt angreppssätt. Empiriskt material harinsamlats genom semi-strukturerade intervjuer med sex investerare,vilka är tillämpare av de finansiella rapporterna. Därefter harmaterialet används som underlag till studiens analys.Slutsats: Vi har genom vår studie kunnat kartlägga att investerare primärtidentifierar big bath vid byte av VD och/eller ledning.

According to the widespread concept of deception, deception is to intentionally cause someone to acquire or continue to have a false belief.  This paper refutes this notion and argues for a definition of deception based on a view that deception is the misuse of communication with the purpose to achieve a further end; an end that, is believed, can?t be reached without the misuse of communication. It is shown that this new definition can handle cases that earlier definitions could not handle without leading to absurd pragmatic consequences. In addition, the proposed definition makes it possible to properly distinguish between deception and attempted deception..